Exhibit 16


August 12, 2005



Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.   20549-7561


Dear Sirs/Madams:

We have read Item 4 of ConAgra Foods, Inc.'s Form 8-K/A dated July 15, 2005, and
we agree  with the  statements  made in the 3rd and 4th  paragraphs  and have no
basis  to  agree  or  disagree  with  the  statements  made  in the  1st and 2nd
paragraphs.

Yours truly,

  /s/ Deloitte & Touche LLP



Omaha, Nebraska